Background
Oregon Revised Statute 294.456 prescribes that the governing body shall enact resolutions
to adopt the budget, to make the appropriations, to determine, make and declare the ad
valorem property tax amount or rate to be certified to the assessor, and to itemize and
categorize the ad valorem property tax amount or rate as required under ORS 310.060. The
format and wording is based on recommendations from the Oregon Department of
Revenue. The Board is required by law to adopt a balanced budget before July 1, 2018, the
start of the new fiscal year.
The Board annually levies a permanent tax rate for general operating purposes of the
school district. The tax rate for the General Fund is a permanent rate computed by the
Oregon Department of Revenue expressed in dollars per thousand of assessed value. No
action of the School Board can increase this limit. This tax rate is $4.4614 per $1,000 of
assessed value and was approved by the Budget Committee.
The Board also currently has the authority to levy up to $1.50 per $1,000 of assessed value
through a local option tax for purposes specified in ballot measure 2‐104 as approved by
voters on November 8, 2016. The 2018‐19 proposed budget was developed based on a
local option levy tax rate of $1.50 per $1,000 of assessed value, which was approved by the
Budget Committee.
Approval of a general obligation bond by voters also carries with it authority to levy taxes
to pay the bond principal and interest. The amount levied for bonded debt is intended to
meet the estimated principal and interest payments due in 2018‐19 and includes an
estimate of taxes not to be received due to discounts and uncollectible amounts. The 2018‐
19 levy for bonded debt approved by the Budget Committee was $13,041,939.
Board Resolution and Adopted Budget
The board unanimously approved Resolution No. 18‐0603 to adopt the budget, make appropriations,
impose property taxes, and categorize taxes for the 2018‐19 fiscal year.
Board Officers Elected for 2018-19
The board elected officers for the 2018-19 school year. Vince Adams will continue as chair and Sami Al-Abdrabbuh will continue as Vice Chair.